Course Description:

This basic course introduces and explains the ethical standards for the CPA, whether employed in public, governmental, or private accounting. Applications of these are discussed in a professional context. These Principles are based on the American Institute of Certified Public Accountants (AICPA) Code of Professional Conduct, which are the basic standards for all CPAs.

This course explains the issues, developments, and problems addressed by recent AICPA and SEC Ethic pronouncements and updates.

Unit Titles:

Purpose of the Code of Ethics

Principles of the Code of Ethics

Objectives:

Introduce various philosophical aspects of ethics and the Composition, Applicability, and Compliance aspects of the American Institute of Certified Public Accountant’s Code of Ethics. Unit One

Identify the Principles that provide the overall environment of the Code of Ethics. Unit Two